The article deals with the process of introduction of modern digital technologies in the practice of the Russian Customs authorities. Analyses the role and value of electronic tools in the implementation of the «one window» concept, the level and dynamics of development of the «electronic declaration», digitization of procedure of payment of customs payments. Stresses the need for coordination and interaction of customs bodies with other executive bodies for these purposes.

The author states her own scientific outlook on content and system of public finance, offers criteria of differentiation of public and private finance. The article investigates the system of public finance including two large blocks - the public finance based on public property and the public finance based on private and other forms of ownership. The author determines signs and advantages of the public finance which isn’t based on public property.

This article is devoted to the consideration of issues related to the improvement of the activities of the Accounts Chamber of the Russian Federation in conducting state audit. Based on the analysis of the current legislation, official statistical data, and comparative legal research, the authors propose a number of measures that, as can be expected, will lead to an increase in the effectiveness of the Accounts Chamber of the Russian Federation as the supreme body of state external financial control.

The main financial and legal significance of the audit is to provide the state authorities with an independent assessment of the reliability of the financial statements of economic entities. The Institute of audit control, whose legal regulation is aimed at the development of this activity as the only independent non-state financial control, often does not perform its functions. Instead of providing the state with an objective opinion on the reliability of the financial statements of audited entities, the audit institution contributes to the concealment of violations of Russian legislation. In the field of financial markets there are so-called socially significant organizations subject to mandatory audit. Lack of professionalism, bias and lack of independence in the conduct of mandatory audit of these entities entails serious property losses for the state and their numerous customers and contractors. In order to exercise proper public financial control in this area, it is necessary to organize joint work of the Central Bank of the Russian Federation, the Deposit insurance Agency, state bodies and self-regulatory organizations.

This article is devoted to the study of the nature of the budget system and the budgetary process. This topic acquires particular urgency in the context of improving budget legislation related to the development of a new edition of the Budget Code of the Russian Federation. In the author's opinion, the draft of the new edition of the RF Budget Code should contain the principles that underlie both material budgetary legal relations and procedural budgetary relations that will contribute to a unified methodology for implementing the budgetary process in the Russian Federation.

The article is devoted to a number of legal problems relating to the management of temporarily free cash on the Unified treasury account of the federal budget of the Russian Federation. The article reveals the economic nature and significance of mechanisms for managing the liquidity of the federal budget. It describes the relationship between the concept of a «unified budget account» and a «unified treasury account» (UTA), and the concept of the category «management of temporarily free funds of the federal budget» is given. On the basis of the study of official documents, an attempt to substantiate the integration of the legal norms governing the activities of public authorities in the management of the UTA funds into the sub-institute of budget law is made. The author analyzes the basic special principles of this sub-institution, and classifies legal mechanisms for temporarily free federal budget funds management. The author makes a general conclusion about the need to improve the efficiency the management of temporarily free funds of the UTA by expanding the powers of the Federal Treasury in this particular sphere. The author ascertains and underlines the increasing importance of the regulatory function of the treasury payment system in the Russian economy as a whole.

In the article some problems of legal regulation of activity and financing of state and municipal institutions under the draft of the new edition of the Budget Code of the Russian Federation are considered.

Article is devoted to the hot topic connected with legal regulation of financing of education. In article author's definitions of terms “the relations on financing of education”, «the system of legal regulation of financing» are given. The federal law «About Education in the Russian Federation» is considered as the complex regulatory legal act containing the norms relating to various branches of the right including the norms relating to the financial right, included in boundary institutes. The most characteristic example of such institute is legal regulation of paid educational services. In the sphere of regulation of the relations it is offered to determine function of the specified law by financing of education as adaptation.

The article deals with approaches to understanding the budget as a fundamental category of budgetary law. The author comes to the conclusion that it is necessary to fix the definition of the “budget of the subject of the Russian Federation” category in the Budgetary Code of the Russian Federation. The budget of the subject of the Russian Federation is considered by the author as a complex category of budget law, which includes material, economic and legal aspects. The article deals with budgetary powers of cities of federal importance and their place in the structure of the budgetary system of the Russian Federation.

Mandatory payments are the basis for the formation of public funds. The current legislation does not allow one to unequivocally determine what kind of income of public funds must be attributed to mandatory payments and their systematization. The analysis of the existing regulatory legal acts regulating compulsory payments shows that the existing regulation is inadequate, it has many gaps and contradictions. The term “compulsory payments" used has different content. Two approaches to the definition of mandatory payments are highlighted in the article - narrow (not including fines and penalties) and broad. Attention is drawn to the fact that in the scientific literature, the existing state of things is ascertained-types of mandatory payments envisaged by the current financial and legal acts are listed. It is noted that at present there is a situation of the existence of two sets of mandatory payments entering the budgets of the budgetary system of the Russian Federation - obligatory payments regulated by the Tax Code of the Russian Federation and other mandatory payments regulated by other regulatory legal acts, which complicates the definition of the aggregate mandatory budget payments as a system. The existing situation is complicated by the presence of mandatory payments outside the budgetary system - paraphos payments. On the basis of the analysis carried out in the article, the author concludes that mandatory payments must be classified, first of all, depending on which public funds they receive. Accordingly, mandatory budget payments and paraphrase payments have been allocated. Mandatory payments, credited to the budgets of the budgetary system of the Russian Federation, can be delineated into four groups: taxes; fees; penalties; fines.

On the basis of historical and legal analysis, the article examines the fundamental principle of universal taxation. Despite the long history of taxes, this principle is relatively young. Today, no one would even think of calling into question the universal obligation to pay taxes as part of the fairness of taxation. However, the modern understanding was preceded by an absolutely opposite view of the centuries-old taxes: as an attribute of nonfreedom, affecting the dignity of the individual, and even as a kind of evil. A significant contribution to the development of the principle of universality of taxation was made by domestic and foreign pre-revolutionary scientists, whose positions are reflected. The article deals with the current problems of universal taxation taking into account the age criterion of the taxpayer and his tax capacity, as well as exceptions to this principle, taking into account the legal positions of the Constitutional Court of the Russian Federation.

The article deals with the problem of tax stimulation of innovation. Within this article, a number of legal acts and documents was considered that defines the terms of “innovation” and “innovative activity” for tax purposes, as in the Tax Code these terms were not disclosed. In addition, the system of tax benefits provided to the subjects of innovation was disclosed. Ways of the tax promotion of innovative activity are also indicated. The contradictions and shortcomings are revealed in the current legislation, particularly tax law that regulates innovation, as well as the procedure of its taxation and tax benefits.

The proposed article analyzes the tax aspects of determining prices in transactions between related parties. The price policy of the related parties should ensure compliance with the market pricing mechanism, which is the subject of tax control by the Federal tax service. The establishment of market prices for transactions between related parties is based on the price parameters of comparable competitive transactions. The tax code of the Russian Federation defines the criteria for the comparability of transactions, rules for functional analysis to identify comparable transactions, establishes methods for determining income for tax purposes on transactions between related parties. The procedure for determining prices and (or) applying pricing methods in controlled transactions is the subject of a pricing agreement for tax purposes.

Article opens evolution of legal regulation of a tax on a gaming in the Russian Federation. Special attention is paid to definition of the place of a tax on a gaming in the system of taxes and fees of Russia - from federal to regional. The author points to the problems connected with functioning and the equipment of gambling zones among which now two-three zones are really acting. The analysis of court practice confirms generally the problems connected with terms of registration of the taxation objects and bags which are excessively paid at collection of this tax.

Analysis of the domestic experience of the physical education and sport legal regulation, including tax support measures, leads to the conclusion that they are based on the priorities of social policy, including in the physical education and sport, healthcare, social security, education, employment. The budget and tax policy implemented by the state is taken into account. The strategic guidelines of social and economic development and the instruments of achievement of the set tasks fixed in the national program documents in the field of physical culture and sport, budgetary and tax spheres, social policy of the state play a significant role. The article examines the possibilities and prospects of the state tax policy activation in the sphere of physical culture and sports and proposes the improvement of the tax legislation in this direction.

Within the framework of the conducted research the characteristic of the market of services for storage of goods provided by temporary storage warehouses is given, as well as modern instruments of state influence on the pricing process for the services in question. Based on the results of the research, the authors formulated goals and objectives for ensuring the efficiency and transparency of the operation of temporary storage warehouses, and also proposed a mechanism (tool) that would ensure the effectiveness of the state machinery for preventing and suppressing unjustified increases in prices for goods (work, services).

In July 2017, amendments were made to the norms of the civil code of the Russian Federation in terms of reformatting relations in the field of financial transactions. These changes will come into force from 1 June 2018 To date, it is difficult to predict the positive and negative dynamics of development of civil relations in this direction. However, it is possible to describe and compare current and future orders to determine the vector of future development to propose more developments of the norms of civil legislation.

The article gives a characteristic of the Basic directions of the development of financial technologies issued by the Central Bank of the Russian Federation for the period 2018-2020 as a policy document of a conceptual nature in which the Bank of Russia’s lawmaking policy in this sphere is being implemented. Two approaches of the legislator to the the standard-setting function of the Bank of Russia are singled out: general and special.implementation of The tendency of development of the standard-setting function of the Bank of Russia is indicated, which consists in expanding a special approach to determining the standard-setting powers of the Bank of Russia, including in the sphere of financial technologies. A positive assessment of the Bank of Russia's standard-setting activity and the formation of business interaction between the regulator and the banking community in developing a mechanism for assessing the subsequent actual impact of the Bank of Russia regulations.

The article discusses some perspectives for the implementation of the virtual currency in the payment system of the Russian Federation. Some arguments are given in defense of the fact that virtual currencies can be widely used in Russia over time. Conclusions are made about the need to improve the legislation in the field of cash and non-cash payments, the possibility of phased implementation of virtual currencies under strict control by the Central Bank and other government agencies.

The paper deals with the question of expediency and convenience of using cryptocurrencies as a means of payment. In the Russian Federation, the status of the cryptocurrency is not legally fixed and not regulated. The analysis and use of the experience of advanced countries in the field of legal regulation of the use of cryptocurrency and taxation of transactions with it will allow the Russian Federation to keep up with the leading economies and at the same time increase the revenue item of the state budget due to the taxation of the cryptocurrency.

The article presents a comparative law determination of approaches of Russian Federation and Organisation for Economic Co-operation and Development (OECD) to determination of a fixed place permanent establishment. Essential characteristics of fixed place permanent establishment are analyzed. Factors having influence on the creation of a fixed place permanent establishment are determined based on Russian and foreign case law. The notion and essence of activity of a preparatory and/or auxiliary nature as excluding the creation of a fixed place permanent establishment is provided. The changes in determining of a fixed place permanent establishment in connection with the acceptance of BEPS Action Plan are analized.

The article is devoted to the urgent problem of technological support of budgetary control in the context of optimization of the mechanisms of legal regulation of the budgetary process in Russia taking into account the experience of Spain. A comparative analysis of information systems and software complexes for supporting the budget process at all levels was carried out. Particular attention is paid to the analysis of the main information systems used by the state financial control authorities for financial activities, tax administration, as well as budget execution, procurement of goods, works and services to ensure state (municipal) needs. The experience of using software packages to support the budgetary process in Spain with the aim of its efficiency, efficiency and economy made it possible to propose, as a mechanism for legal regulation of the budgetary process, the creation of additional software applications integrated into existing AIS. The newly developed software algorithm in the subsystems of the budgetary AIS of the regional levels, which establishes the possibility of an operative change in the content of the regulatory base, depending on the change in the socioeconomic situation, on the drafting of the budget, in particular, the public procurement planning system, should be referred to the new results of the study.

This article is devoted to consideration of foreign experience of legal regulation of the order of application of cash registers. Particular attention is paid to the study and analysis of control and supervisory powers of authorized state bodies in the sphere in question. Based on the study, conclusions were drawn reflecting the main trends in the legal regulation of the use of cash registers in foreign countries.